Not sure what any of that has to do with ASP of a unit. Think...

Not sure what any of that has to do with ASP of a unit. Think maybe you're getting confused with the breakdown of revenue into both ASP and units. As an example if I sell more or less units that will have a flow on impact to COGS, delivery costs, manufacturing etc. as you mentioned above, however I was talking about ASP, not units or revenue in its entirety.

If I move the price of a unit (ASP) I have moved revenue without changing how many units are sold. This scenario can have significant impacts to a P&L as variable costs wouldn't move as the major lines you mentioned above would be driven by units sold not ASP. Materials and delivery costs will move depending on the units not ASP.

If I have a product that costs me $100 to make and I retail it for $200 and sell 10 of them, revenue would be $2,000, COGS $1,000 and GP $1,000. However in a scenario of harder economic times I might need to discount my product just to maintain units, lets say 10% to retail which would equate to $180 retail, $100 cost to make, revenue $1,800, COGS $1,000, GP $800. This example shows depending on the driver of the revenue change, the revenue change itself can fall all the way to PBT if not managed well.

Just to be clear none of this is a prediction regarding VMT just trying to clarify my question surround ASP (not units or revenue)